THE EFFECTS OF AUDIT COMMITTEE CHARACTERISTICS ON VOLUNTARY ETHICS DISCLOSURE

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ROYAEE RAMEZANALI; EBRAHIMI MOHAMMAD

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Journal: FINANCIAL ACCOUNTING Year:2015 | Volume:7 | Issue:25 Page(s): 71-88

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Information Journal Paper

Title

THE EFFECTS OF AUDIT COMMITTEE CHARACTERISTICS ON VOLUNTARY ETHICS DISCLOSURE

Author(s)

ROYAEE RAMEZANALI | EBRAHIMI MOHAMMAD | Issue Writer Certificate

Keywords

VOLUNTARY ETHICS DISCLOSUREQ1

INDEPENDENCEQ1

EXPERTISEQ1

SIZEQ1

AUDITING COMMITTEEQ2

LOGIC REGRESSIONQ2

Abstract

Abstract According to adequacy of Disclosure (one of the accounting principles), companies are required to disclose significant information and relevant to the decision making. But some companies are interested to voluntary disclosure. In addition, some companies are interested to VOLUNTARY ETHICS DISCLOSURE. Hence it is necessary to identify factors that influence the behavior of VOLUNTARY ETHICS DISCLOSURE. The present study investigated the influence of the characteristics of the audit committee on VOLUNTARY ETHICS DISCLOSURE of listed companies in Tehran Stock Exchange in 2014 year. Characteristics of this study include INDEPENDENCE, EXPERTISE, SIZE and the number of meetings of the committee. In this study cross-section LOGIC REGRESSION with maximum likelihood is used. The results show that only two factors (audit committee INDEPENDENCE and EXPERTISE of the members of the Committee) on voluntarily ethics disclosure affect.

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APA: Copy

ROYAEE, RAMEZANALI, & EBRAHIMI, MOHAMMAD. (2015). THE EFFECTS OF AUDIT COMMITTEE CHARACTERISTICS ON VOLUNTARY ETHICS DISCLOSURE. FINANCIAL ACCOUNTING, 7(25), 71-88. SID. https://sid.ir/paper/168117/en

Vancouver: Copy

ROYAEE RAMEZANALI, EBRAHIMI MOHAMMAD. THE EFFECTS OF AUDIT COMMITTEE CHARACTERISTICS ON VOLUNTARY ETHICS DISCLOSURE. FINANCIAL ACCOUNTING[Internet]. 2015;7(25):71-88. Available from: https://sid.ir/paper/168117/en

IEEE: Copy

RAMEZANALI ROYAEE, and MOHAMMAD EBRAHIMI, “THE EFFECTS OF AUDIT COMMITTEE CHARACTERISTICS ON VOLUNTARY ETHICS DISCLOSURE,” FINANCIAL ACCOUNTING, vol. 7, no. 25, pp. 71–88, 2015, [Online]. Available: https://sid.ir/paper/168117/en

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